ILLUSTRATION 26 The Everest Snow Company manufacturers and sells direct to customers 10,000 jars of 'Everest snow per month at $1.25 per jar. The Company's normal production capacity is 20,000 jars of snow per month. An analysis of cost for 10,000 jars show: Direct material 1,000 Jars 600 Direct labour 2,475 Fixed expenses of manufacturing, selling and administration 7,955 Power 140 Misc. supplies 430 The company has received an offer for the export under a different brand name of 1,20,000 jars of snow at 10,000 jars per month at 75 Cents a jar. Give your view on acceptance or non-acceptance of the offer